Śrīmad-Bhāgavatam 2.10.20
Blended reading (Sanskrit + English inline)
The nasal instrument, odor, and the controlling deity of air, smelling, etc., all became manifested simultaneously when the Lord desired to smell. The Vedic mantras confirm this statement in the Upaniṣads’ statement that everything is first desired by the Supreme before the subordinate living entity can act upon it. The living entity can see only when the Lord sees, the living entity can smell when the Lord smells, and so on. The idea is that the living entity cannot do anything independently. He can simply think of doing something independently, but he cannot act independently. This independence in thinking is there by the grace of the Lord, but the thinking can be given shape by the grace of the Lord, and therefore the common saying is that man proposes and God disposes. The whole explanation is on the subject of the absolute dependence of the living entities and absolute independence of the Supreme Lord. Less intelligent persons claiming to be on an equal level with God must first prove themselves to be absolute and independent, and then they must substantiate their claim to being one with God.
In the location of the mouth (mukhataḥ) of the universal form appeared the devatā fire, the subtle sense organ voice and the sense object speech (vyāhrtam), which is dependent on the devatā and the sense (tayoḥ).
When obstruction took place in the water for the universal form, without breathing he could not continue existence. The nostrils are the location, the gross form, by which breathing can take place. When the life air (nabhasvati) became very active (dodhūyati), the two nostrils (gross organ) became differentiated. Air or Vāyu, who carries the fragrance, is the devatā, and fragrance is the sense object. The nose is the subtle sense object. Jighṛkṣataḥ means “of he who desired to receive smells.”
My note
Source: vedabase.io